{
  "url": "https://openlegislation.uk/finance-act-2002/section-51",
  "json_url": "https://openlegislation.uk/finance-act-2002/section-51.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "section/51",
  "kind": "section",
  "number": "51",
  "heading": "Deduction of personal losses from gains treated as accruing to settlors",
  "text": "Schedule 11 to this Act (deduction of personal losses from gains treated as accruing to settlors) has effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/section/51",
    "retrieved_at": "2026-10-29T09:19:27.148984+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}